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Financial Statements and Federal Single Audit Report

Clark County For the period January 1, 2020 through December 31, 2020

Published September 30, 2021

Report No. 1029137

Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 (564) 999-0950 [email protected]

Office of the Washington State Auditor Pat McCarthy

September 30, 2021

Board of County Councilors Clark County Vancouver, Washington Report on Financial Statements and Federal Single Audit Please find attached our report on Clark County’s financial statements and compliance with federal laws and regulations.

We are issuing this report in order to provide information on the County’s financial condition.

Sincerely,

Pat McCarthy, State Auditor

Olympia, WA

Americans with Disabilities

In accordance with the Americans with Disabilities Act, we will make this document available in alternative formats. For more information, please contact our Office at (564) 999-0950, TDD Relay at (800) 833-6388, or email our webmaster at [email protected].

mailto:[email protected]

Office of the Washington State Auditor sao.wa.gov

TABLE OF CONTENTS Schedule of Findings and Questioned Costs ................................................................................... 4

Summary Schedule of Prior Audit Findings .................................................................................... 6

Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards..................................................................................................... 9

Independent Auditor's Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance in Accordance With the Uniform Guidance ......................... 11

Independent Auditor's Report on the Financial Statements .......................................................... 14

Financial Section ........................................................................................................................... 17

About the State Auditor's Office ..................................................................................................144

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SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Clark County January 1, 2020 through December 31, 2020

SECTION I – SUMMARY OF AUDITOR’S RESULTS The results of our audit of Clark County are summarized below in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Financial Statements We issued an unmodified opinion on the fair presentation of the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information in accordance with accounting principles generally accepted in the United States of America (GAAP).

Internal Control over Financial Reporting:

• Significant Deficiencies: We reported no deficiencies in the design or operation of internalcontrol over financial reporting that we consider to be significant deficiencies.

• Material Weaknesses: We identified no deficiencies that we consider to be materialweaknesses.

We noted no instances of noncompliance that were material to the financial statements of the County.

Federal Awards Internal Control over Major Programs:

• Significant Deficiencies: We reported no deficiencies in the design or operation of internalcontrol over major federal programs that we consider to be significant deficiencies.

• Material Weaknesses: We identified no deficiencies that we consider to be materialweaknesses.

We issued an unmodified opinion on the County’s compliance with requirements applicable to each of its major federal programs.

We reported no findings that are required to be disclosed in accordance with 2 CFR 200.516(a).

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Identification of Major Federal Programs The following programs were selected as major programs in our audit of compliance in accordance with the Uniform Guidance.

CFDA No. Program or Cluster Title 21.019 COVID-19 – Coronavirus Relief Fund

93.568 Low-Income Home Energy Assistance

93.568 COVID-19 – Low-Income Home Energy Assistance

The dollar threshold used to distinguish between Type A and Type B programs, as prescribed by the Uniform Guidance, was $2,382,164.

The County did not qualify as a low-risk auditee under the Uniform Guidance.

SECTION II – FINANCIAL STATEMENT FINDINGS None reported.

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None reported.

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


This schedule presents the status of findings reported in prior audit periods.

Audit Period: January 1, 2019 through December 31, 2019

Report Ref. No.: 1027098

Finding Ref. No.: 2019-001

Finding Caption: County’s internal controls were not adequate to ensure accurate financial reporting and compliance with state law regarding the use of restricted funds.

Background: The County recorded a prior-period adjustment to correct the unallowable use of REET II funds which had occurred in prior years. However, the County did not accurately calculate the amount of the prior-period adjustment and also did not have adequate documentation to support the amount reported.

Status of Corrective Action: (check one) ☒ Fully

Corrected ☐ Partially Corrected

☐ Not Corrected ☐ Finding is considered no

longer valid

Corrective Action Taken: The County has taken the necessary steps to ensure that all reported prior period adjustments have adequate documentation to support the transaction and have been thoroughly reviewed to ensure accurate reporting. The County will continue to provide financial statements that accurately report the County’s activities and make necessary corrections when additional information is provided.

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


This schedule presents the status of findings reported in prior audit periods.

Audit Period: January 1, 2019 through December 31, 2019

Report Reference No.: 1027098

Finding Ref. No.: 2019-002

CFDA Number(s): 12.600

Federal Program Name and Granting Agency: Community Investment

Pass-Through Agency Name: Department of Defense

Finding Caption: The County did not have adequate internal controls to ensure compliance with Davis-Bacon Act (prevailing wage rate) requirements.

Background: The County contracted for work related to the required cleanup at Camp Bonneville. However, it did not follow established procedures to ensure that that compliance with Davis-Bacon Act (prevailing wage rate) requirements were met. As a result the County did not collect eight of 95 weeks of weekly certified payrolls or other documentation to demonstrate no work had been performed.

Status of Corrective Action: (check one) ☐ Fully

Corrected☒ PartiallyCorrected

☐ Not Corrected☐ Finding is considered no

longer valid

Corrective Action Taken: The original initiative to improve contract management processes and clarify roles and responsibilities has broadened beyond the recommendations made by the State Auditor's Office. Specifically, the policies and procedures initiative to address this finding is the foundational element of a larger initiative to improve Clark County Public Works internal controls across the board. This larger initiative will still include the development of training, monitoring tools, procedures, internal audits, and a contract management solution to address this finding. However, this initiative will also include the necessary control environment and internal control toolsets to

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sustain the process improvements necessary to address other audit issues that have occurred within the department. Due to the increased scale of this initiative, this specific finding is not yet fully addressed. However, the following steps have been completed:

• The completion of a departmental risk measurement exercise and the development of toolsets to measure and report operations and financial risks.

• The development of a framework for publishing policies and procedures for the department, including reviews by key stakeholders and managers.

• An initial review of all departmental policies and procedures, which will be followed by a process that will involve formalizing and updating key procedures within the department, based on input from the risk measurement exercise.

The full completion of this process is anticipated by the end of Q1 2022, and as discussed earlier in this narrative, this completion would address this finding and would mitigate the risk of similar compliance issues in other business areas.

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INDEPENDENT AUDITOR’S REPORT

Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards


Board of County Councilors Clark County Vancouver, Washington

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information of Clark County, as of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon dated June 29, 2021.

As discussed in Note 23 to the 2020 financial statements, the full extent of the COVID-19 pandemic’s direct or indirect financial impact on the County is unknown.

INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the County’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of

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deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the County’s financial statements are free from material misstatement, we performed tests of the County’s compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.

The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

PURPOSE OF THIS REPORT The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations.


Olympia, WA

June 29, 2021

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Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance



REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM We have audited the compliance of Clark County, with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs for the year ended December 31, 2020. The County’s major federal programs are identified in the accompanying Schedule of Findings and Questioned Costs.

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of the County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

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We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination on the County’s compliance.

Opinion on Each Major Federal Program

In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2020.

REPORT ON INTERNAL CONTROL OVER COMPLIANCE Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program in order to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Purpose of this Report

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations.


Olympia, WA

September 27, 2021

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Report on the Financial Statements



REPORT ON THE FINANCIAL STATEMENTS We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information of Clark County, as of and for the year ended December 31, 2020, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements as listed on page 17.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the County’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of

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expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund and the aggregate discretely presented component units and remaining fund information of Clark County, as of December 31, 2020, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparison for the General, County Roads, Health Department and Community Service Grants funds for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Matters of Emphasis

As discussed in Note 23 to the 2020 financial statements, the full extent of COVID-19 pandemic’s direct or indirect impact on the County is unknown. Our opinion is not modified with respect to this matter.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and required supplementary information listed on page 17 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

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Supplementary and Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County’s basic financial statements as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).This schedule is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.

OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING STANDARDS In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2021 on our consideration of the County’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control over financial reporting and compliance.


Olympia, WA

June 29, 2021

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FINANCIAL SECTION


REQUIRED SUPPLEMENTARY INFORMATION Management’s Discussion and Analysis – 2020

BASIC FINANCIAL STATEMENTS Statement of Net Position – 2020 Statement of Activities – 2020 Governmental Funds Balance Sheet – 2020 Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Position –

2020 Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental

Funds – 2020 Reconciliation of Governmental Funds Statement of Revenues, Expenditures and

Changes in Fund Balance to the Statement of Activities – 2020 General Fund – Statement of Revenues, Expenditures and Changes in Fund Balance –

2020 County Roads Fund – Statement of Revenues, Expenditures and Changes in Fund

Balance – 2020 Health Department Fund – Statement of Revenues, Expenditures and Changes in Fund

Balance – 2020 Community Services Grants Fund – Statement of Revenues, Expenditures and Changes

in Fund Balance – 2020 Statement of Net Position – Proprietary Funds – 2020 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds

– 2020 Statement of Cash Flows – Proprietary Funds – 2020 Statement of Net Position – Fiduciary Funds – 2020 Statement of Changes in Fiduciary Net Position – Fiduciary Funds – 2020 Notes to Financial Statements – 2020

REQUIRED SUPPLEMENTARY INFORMATION Schedule of Changes in Total OPEB Liability and Related Ratios – PERS, PSERS,

LEOFF 1 – 2020

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Schedule of Changes in Total OPEB Liability and Related Ratios – LEOFF I – 2020 Schedule of Proportionate Share of Net Pension Liability – PERS 1, PERS 2/3, PSERS,

LEOFF 1, LEOFF 2 – 2020 Schedule of Employer Contributions – PERS 1, PERS 2/3, PSERS, LEOFF 2 – 2020 Notes to Required Supplemental Information – Pension – 2020 Modified Approach for Reporting Clark County’s Infrastructure Capital Assets – 2020

SUPPLEMENTARY AND OTHER INFORMATION

Schedule of Expenditures of Federal Awards – 2020 Notes to the Schedule of Expenditures of Federal Awards – 2020

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Page 142

Clark County, Washington

Notes to the Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2020

NOTE 1 – Basis of Accounting

The Schedule is prepared on the same basis of accounting as the county’s financial statements. The county uses the accrual basis.

NOTE 2 – Federal De Minimis Indirect Cost Rate The county has elected not to use the 10% De Minimis indirect cost rate allowed under the Uniform Guidance.

NOTE 3 – REVOLVING LOAN – PROGRAM INCOME

The county has a revolving loan program for low-income housing renovation. Under this federal program, repayments to the county are considered program revenues (income) and loans of such funds to eligible recipients are considered expenditures. The amount of loan funds disbursed to program participants for the year was $738,174 and is presented in this schedule. The amount of principal and interest received in loan repayments for the year was $693,316.

NOTE 4 – PROGRAM COSTS The amount shown as current year expenditures represents only the federal grant portion of the

program costs. Entire program costs, including the county’s portion, are be more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principle contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Page 143


ABOUT THE STATE AUDITOR’S OFFICE The State Auditor’s Office is established in the Washington State Constitution and is part of the executive branch of state government. The State Auditor is elected by the people of Washington and serves four-year terms.

We work with state agencies, local governments and the public to achieve our vision of increasing trust in government by helping governments work better and deliver higher value.

In fulfilling our mission to provide citizens with independent and transparent examinations of how state and local governments use public funds, we hold ourselves to those same standards by continually improving our audit quality and operational efficiency, and by developing highly engaged and committed employees.

As an agency, the State Auditor’s Office has the independence necessary to objectively perform audits, attestation engagements and investigations. Our work is designed to comply with professional standards as well as to satisfy the requirements of federal, state and local laws. The Office also has an extensive quality control program and undergoes regular external peer review to ensure our work meets the highest possible standards of accuracy, objectivity and clarity.

Our audits look at financial information and compliance with federal, state and local laws for all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits and cybersecurity audits of state agencies and local governments, as well as state whistleblower, fraud and citizen hotline investigations.

The results of our work are available to everyone through the more than 2,000 reports we publish each year on our website, www.sao.wa.gov. Additionally, we share regular news and other information via an email subscription service and social media channels.

We take our role as partners in accountability seriously. The Office provides training and technical assistance to governments both directly and through partnerships with other governmental support organizations.

Stay connected at sao.wa.gov

• Find your audit team• Request public records• Search BARS manuals (GAAP and

cash), and find reporting templates• Learn about our training workshops

and on-demand videos• Discover which governments serve you

— enter an address on our map• Explore public financial data

with the Financial Intelligence Tool

Other ways to stay in touch

• Main telephone:(564) 999-0950

• Toll-free Citizen Hotline:(866) 902-3900

• Email:[email protected]

Page 144

http://www.sao.wa.gov/

https://sao.wa.gov/about-audits/find-your-audit-team/

https://sao.wa.gov/about-public-records/

https://sao.wa.gov/bars-annual-filing/bars-gaap-manual/

https://sao.wa.gov/bars-annual-filing/bars-cash-manual/

https://sao.wa.gov/bars-annual-filing/bars-reporting-templates/

https://sao.wa.gov/bars-annual-filing/filing-training-and-workshops/

https://sao.wa.gov/improving-government/improvement-training-videos/

https://sao.wa.gov/reports-data/explore-governments-that-serve-you/

https://portal.sao.wa.gov/FIT/

mailto:[email protected]

Documents

Clark County - portal.sao.wa.gov